Article explains as it is necessary to operate to the head and public officials of the enterprise in case of act drawing up at carrying out tax check on the enterprise. Recommendations about objection drawing up to the check act are made.
You carry out planned or unplanned tax inspection. The inspector studies primary documents, receives necessary explanations. Let’s say on some operations you disagreed: you consider that everything was lawful and correct, and the inspector of taxes adheres to other point of view. If you won’t manage to overpersuade it, in the check act it will reflect violation.
How to behave in that case? About it also we will talk.
Whether it is obligatory to submit objections to the check act if the taxpayer isn’t agrees with results of check?
For a start we will remind that if are revealed a narusheyoniya, results of exit planned and vneplanoyovy inspections are made out by the act and if narusheyoniya of the legislation it is not revealed – then spravyoky (item 1.3 of the Order approved by the order GNAU from 10.08.05 of No. 327). As practice shows, statements more often are drawn up. The form of the act is approved by the order GNAU from 11.09.08 of No. 584. The revealed violations should be zafiksirovany in the act obligatory referring to articles of normative legal acts. The taxpayer should see, which norm, according to checking, is broken by it.
At exit check the act is signed in the location of the taxpayer, at check of public officials not eligible to travel abroad (the head and glavnogo the accountant) will invite in taxing authority (Order No. 327 item 4.3). By the general rule on drawing up and signing of the act 5 working days are given. But there are also exceptions: 3 working days (if checked SMP) and 10 working days (for taxpayers on the consolidated tax). Counting of term is conducted from next day after the termination ustanovlennogo for carrying out check of term.
If you aren’t agree with check conclusions, you vprave to present the objections to the check act (Order No. 372 item 4.4). But if you sign the act without objections, further all the same smozhete to appeal against the decision on financial sanctions.
Don’t forget! It is not necessary to appeal against the act of check. He only confirms the fact of carrying out check. In the act it is specified, what is allowed violation, also the sum of understating or overestimate of the tax obligations there can appear. But the size of penalties which threaten a nalogoplayotelshchik, in it is mute isn’t present. Tax solution notice already taken out on the basis of the act (the decision on application of financial sanctions) will be appealed.
So, to submit objections to the check act neobyayozatelno, but it can be useful. The matter is that results of consideration of objections oformlyayutsya separately also join the check act. The final decision on check will be prinimat the head of taxing authority. If it finds the arguments of the taxpayer stated in objections, rather reasonable and zayokonny, decisions on application of financial sanctions won’t follow.
How objections to the check act are made out?
In the act of check it is necessary to specify that it is signed with objections. By the way, in the approved form of the act (the annex 1 to the Order No. 584) lines – the last paragraph of the section "Conclusion" are for this purpose taken specially away.
Objections are made in any form. By the developed tradition in the right verkhyony corner of a leaf the taxing authority where objections (that body of GNS which inspected), and the name of the nalogoplayotelshchik submitting objections move is specified. Lower on the center:
Objections to the act of check of No. __ from ____. Further there is a text of objections. At first as though vvodyony part: what check was carried out, its terms, date of drawing up and obtaining the act, and then those facts with which the taxpayer isn’t agrees, his arguments, references to standard and legal documents and primary documents. It is possible to put to vozyorazheniye copies primary dokumentov which, for example, weren’t accepted in a vniyomaniye checking.
It is necessary to submit objections within three working days, considering from next day after the taxpayer will receive the copy of the act. The nalogoyovy body is obliged to notify the taxpayer on results of consideration of objections in writing also within 3 working days.
On Balans-Agro newspaper materials.